asset accounts 中文意思是什麼
asset accounts
解釋
資產帳戶；資產科目-
Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law
再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。 -
Lot is accounting principle ; love is intangible asset ; lover is accounts payable ; missing him is book of account ; quarrel is provision for bad debts ; unrequited love is bad debt ; falling in love with a wrong person is a big accounting misplay ; break - up is closing entry ; loneliness is accumulated depreciation
緣分是會計原則；愛情是無形資產；愛人是應付帳款；想他是日記帳；吵架是壞帳準備；暗戀是呆帳；錯愛是重大會計失誤；分手是結帳分錄；孤單是累計折舊。 -
At the same time, with china ' s financial market development and related sound legal system, we explored the asset securitization financing in the company ' s application, and using the spv through trust - based approach to securitize the assets of this kind of small and mid - sized enterprise : first, loan securitization ; second, the accounts receivable asset securitization
同時，順應我國金融市場的發展和相關法制的健全，探討了資產證券化融資方式在該公司的應用，提出通過信託型spv的途徑來進行適合該科技型中小企業融資方式的資產證券化:一是貸款的證券化;二是應收賬款的資產證券化。 -
All asset accounts normally have debit balance
正常情況下，所以的資產帳戶都應有借方余額。 -
On the data statistics of annual reports of four state - owned commercial banks ( 2004 ), loan revenue take up above 60 % of commercial bank ' s operating income, loan accounts for above 85 % of commercial bank ' s asset. so, it is important that whether loan price could cover cost and risk of bank, and whether it could get the maximum of benefit
根據四大國有商業銀行2004年年報的數據，貸款占資產總額的平均比重為60 % ，利息收入占營業收入的平均比重為85 % 。可見，貸款定價是否合理，貸款價格能否補償銀行的成本和風險，對商業銀行的發展至關重要。 -
Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ), allowance for returns, and deferred income liability
介紹與應收款項相關的各類資產備抵科目：備抵可疑帳戶（ ada ） ，備抵銷貨退回，以及遞延所得。 -
Liabilities are amounts owed to outsiders and a business gener ? ally has fewer liability accounts than asset accounts
薄記記錄通過運用會計等式所表達的一個關系是復式記帳的一個重要特點。 -
The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )
回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。 -
How is the accumulated depreciation account similar to other asset accounts you have seen in the past
累計折舊科目與你以前見過的哪些資產會計科目相似？ -
Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. the consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities
資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬，因而引致的資產或負債價值的改變，已反映在資產負債表內有關項目賬面價值中，惟財政儲備賬項仍以原本價值入賬，而其市值與原本值之間的差額則包括在其他負債這一項目內。 -
This system raises money to fund budget, fund, fund pays, fund balance, finance only door management, asset and final accounts of indebted, fund and supervise made specific provision with 8 respects such as the examination
該制度對基金預算、基金籌集、基金支付、基金結余、財政專戶治理、資產與負債、基金決算以及監督與檢查等8個方面做出了具體的規定。 -
Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs
公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。 -
Based on the number of shares currently in issue and assuming full conversion of the company1s convertible preference shares, a total of 81, 752, 000 consideration shares will be issued. the consideration shares will be issued at an agreed value per share equal to 1. 05 times the consolidated net asset value per share of the company as at the completion date. based on the company1s published unaudited consolidated accounts as at 30 june 2003, the aggregate agreed value of the consideration shares is estimated to be hk 612. 0 million, and the cash portion of the consideration is estimated to be hk 1, 545 million
代價股份將佔中國工商銀行亞洲經擴大后股本的9 % ，按目前該公司的總發行股數及假設可轉換優先股已全部換股計算，發行代價股份估計共8 ， 175 . 2萬股，代價股份的協議價同樣地亦按該公司于交易完成日之每股綜合凈資產值之1 . 05倍計算，目前估計代價股份之協議價值共約為6 . 12億港元，亦即現金部份預計約為15 . 45億港元。 -
Conduct pilot projects on asset building, so that people on cssa may save incomes in their individual development accounts for their own or their children s future use in education, training or starting small business
推行積聚資產（ assetbuilding ）試驗計劃，讓綜援人士將就業收入撥入個人發展戶口，作為個人或子女進修或創業之用。 -
The net amount shown in the books or in the accounts for any asset, liability or owners equity item
在帳簿或任何資產、負債或業主權益項目的帳戶中顯示出來的凈值。 -
You have received an unexpected call from your stockbroker, who told you that a listed company, of which you were a shareholder, had been suspended from trading because it had been keeping false accounts for years. so all the earnings, net asset values and liquidity ratios shown in its financial reports were false
你突然收到股票經紀的電話，告訴你持有的上?公司甲的股票已停牌，原因是甲公司多年來都在做假帳，所以，它的財務報告中所列出的盈利、凈資產值及流動資金比率等數字也是假的… … 。 -
It focuses on the problems of obsolete management of the stated - owned asset, the disagreement of accounts and realities, the existence of asset not recorded in the accounts, the delaying of financial planning, the lack of argument of investing, and its supervision
著重研究了國有資產管理體制陳舊；帳實不符，帳外資產大量存在；財務計劃滯后，投資缺乏可行性論證，事後缺乏跟蹤監督等。分別從有形資產和無形資產兩個角度提出了有效地管理措施及運行機制。
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